{
  "url": "https://openlegislation.uk/finance-act-2023/section-9",
  "json_url": "https://openlegislation.uk/finance-act-2023/section-9.json",
  "legislation": "ukpga/2023/1",
  "legislation_title": "Finance Act 2023",
  "legislation_url": "https://openlegislation.uk/finance-act-2023",
  "path": "section/9",
  "kind": "section",
  "number": "9",
  "heading": "Rate bands etc for tax years 2026-27 and 2027-28",
  "text": "In section 86 of the Finance Act 2021 (no indexation of rate bands, residential enhancement and taper threshold for tax years up to 2025-26)—\n(a) for “or 2024” substitute “, 2024, 2025 or 2026”, and\n(b) in the heading, for “2025-26” substitute “2027-28”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2023/1/section/9",
    "retrieved_at": "2026-10-29T08:53:50.490771+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}